by Berthold Bauer on October 27, 2021
The autumn 2021 budget, released today, was quiet from a VAT perspective.
READ MORE October 2021 Budget 10.27.2021 by Berthold Bauer on July 26, 2021
On 30 November 2020, HMRC announced (
Revenue and Customs Brief 19 (2020) VAT-repeal of the VAT (treatment of transactions) Order 1992) they intend to repeal the VAT (treatment of transactions) Order 1992. READ MORE NHS Lease Cars – Repeal of VAT (treatment of transactions) Order 1992 07.26.2021 by Berthold Bauer on July 26, 2021
HMRC have announced a further extension to the deferral period for users of the GIANT system (Government Information and NHS Trusts) to be required to join Making Tax Digital (MTD).
READ MORE Making Tax Digital (MTD) – GIANT 07.26.2021 by Berthold Bauer on September 30, 2019
HMRC have now provided a more definitive time frame for requiring users of the GIANT system (like the NHS) to join MTD (Making Tax Digital).
READ MORE MTD deferral for GIANT users 09.30.2019 by Berthold Bauer on June 17, 2019
As you probably know, most ordinary businesses have been mandated to start ‘Making Tax Digital’ as of 1 April 2019.
READ MORE Delay to MTD for the NHS 06.17.2019 by Berthold Bauer on October 30, 2018
The Chancellor yesterday afternoon announced the 2018 Autumn Budget, below provides a brief overview of the relevant NHS and VAT related statements:
READ MORE Autumn Budget 2018 10.30.2018 by Berthold Bauer on October 25, 2018
HMRC have recently updated the VAT Notice relating to purchases made by NHS Organisations using charitable funds. (
https://www.gov.uk/guidance/charity-funded-equipment-for-medical-and-veterinary-uses-notice-7016 ) READ MORE HMRC Update – Zero Rating for Charitable Funds Purchases 10.25.2018 by Berthold Bauer on October 19, 2018
HMRC have announced this week that Making Tax Digital will be delayed for some bodies, importantly including the NHS, until 1 October 2019. It was anticipated, given the complexities of the NHS and the requirement for monthly returns that they might introduce a delay for the requirement. This of course does allow everyone a little more time to ensure they have the appropriate means to submit their returns with the appropriate software, but it’s something we advise our Clients to prepare for as early as possible to avoid any potential problems.
READ MORE MTD Update – Delayed for NHS bodies 10.19.2018 by Berthold Bauer on September 21, 2018
As many of you will probably know, NHSI have this week issued a short statement advising Trusts to put on hold any subsidiary plans until further notice.
READ MORE NHSI advice: Suspend Subsidiary Plans 09.21.2018 by Berthold Bauer on April 9, 2018
HMRC have revised their stance on the VAT recovery of ScriptSwitch prescribing support software.
READ MORE ScriptSwitch Prescribing Support Software 04.09.2018